Subramonian Poti J:

Can it be said that a Devaswom, which is found to be a religious institution of a public nature, does not hold land within the ceiling limit applicable to the Devaswom, because the lands are those which are exempt under S.81 (1)(t) of the Kerala Land Reforms Act. It is contended so by the Devaswom in this case, which is the respondent before us. This contention arose in an application filed by the Devaswom under S.8 of the Kerala Private Forests (Vesting and Assignment) Act, 1971. Admittedly the Devaswom held forest land, 52 acres 25 cents in Sy. No. 381/8. Only 15 acres are said to be wooded area and the remaining is said to be cultivable dry land. The Devaswom has claimed that it was a religious institution of a public nature and for that reason the lands held by it are outside the purview of , Chapter III of the Kerala Land Reforms Act, 1963. S.81 of the Act exempted from the provisions of Chapter III certain categories of lands and one of them was lands owned or held by a religious institution of a public nature, provided the entire income of such lands is appropriated for the institution concerned. On the facts there is no dispute. Assuming that